$ 1.56\% \div 40\% $
Solution: Convert each percentage into a decimal dividing by $100$ $ 0.0156 \div 0.4 $ ${0}$ ${4}$ ${1}$ ${5}$ ${6}$ $\text{Shift the decimal 1 to the right.}$ ${1}$ $\text{How many times does }4\text{ go into }{1}\text{?}$ ${0}$ ${0}$ ${1}$ $-\vphantom{0}$ ${1}\div4={0}\text{ or }4\times{0} = {0}$ ${5}$ $\text{How many times does }4\text{ go into }{15}\text{?}$ ${3}$ ${1}$ ${2}$ ${3}$ $-\vphantom{0}$ ${15}\div4={3}\text{ or }4\times{3} = {12}$ ${6}$ $\text{How many times does }4\text{ go into }{36}\text{?}$ ${9}$ ${3}$ ${6}$ ${0}$ $-\vphantom{0}$ ${36}\div4={9}\text{ or }4\times{9} = {36}$ $0.0156 \div 0.4 = 0.039$ Convert the decimal into a percentage by multiplying by $100$. $0.039 = 3.9\%$